H.F. _____ Section 1. Section 354.2, Code 2023, is amended by adding 1 the following new subsections: 2 NEW SUBSECTION . 4A. “Consolidation” means merging two or 3 more tracts or parcels of land into one parcel of land. 4 NEW SUBSECTION . 16A. “Split” means dividing a parcel of 5 land into two or more parcels of land when a plat of survey or 6 acquisition plat is not required. 7 Sec. 2. NEW SECTION . 354.28 Split or consolidation not 8 requiring plat of survey or acquisition plat. 9 The county assessor or county auditor, as applicable, 10 shall not approve a split or consolidation for which a plat 11 of survey or acquisition plat is not required, unless each 12 parcel involved in the split or consolidation is not within the 13 redemption period under chapter 447 following a tax sale under 14 chapter 446 and is free from unpaid property taxes, special 15 assessments, and drainage assessments for which a waiver or 16 abatement has not been approved. 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 This bill provides that a county assessor or county auditor, 21 as applicable, shall not approve a split or consolidation, as 22 each is defined in the bill, for which a plat of survey or 23 acquisition plat is not required, unless each parcel involved 24 in the split or consolidation is not within the redemption 25 period following a tax sale and is free from unpaid property 26 taxes, special assessments, and drainage assessments for which 27 a waiver or abatement has not been approved. 28 -1- LSB 1798YC (5) 90 md/jh 1/ 1